Each word has been defined in accessible language appropriate to the context in which it is used. This dictionary has been researched and designed to improve and enhance learner understanding of Accounting words and ideas. A comprehensive list of examination instruction words has also been included to ensure that learners gain confidence and an understanding of how to approach assessment.

The words that have been defined in the dictionary have been compiled from those appearing in the Curriculum Assessment Policy Statements and the South African National Curriculum statement requirements as well as including everyday words which may have ambiguous or unclear meanings.

Words having different or unclear meanings within the subject are clarified as are words with multiple meanings or definitions. To assist learners’ understanding, each word has either an explanatory illustration or an example sentence with the word used in a typical context. Where appropriate, we have provided a list of associated words. These words are linked by topic to the defined word and extend the meaning of the original word. This encourages learners to approach subjects holistically by enabling them to more easily perceive the interrelatedness of the entire subject’s content.